Non-residents

This section is designed to provide advice to individuals who are classed as non-resident for income tax purposes or for individuals making payments to non-residents.

If you have a Manx source of income you are liable to Manx income tax.

If you not submit your return within six months of the deemed date of issue then a £100 penalty will be charged. A further £200 penalty will be charged if the return is still outstanding six months later. Payment of the penalty does not mean that the return does not need to be submitted.

Personal allowance

From 6 April 2006, non residents have received a personal allowance.  Please note that from 6 April 2010, the allowance has been reduced to £0.

For more information see Rates and Allowances.

If you are unable to find the information or details that you require, please contact General Enquiries on +44 1624 685400.